Accounting Act Article 121
This Act shall govern the accounting system and procedures for compilation of financial reports of government-subsidized private groups and joint government-private enterprises; the scope of applicability shall be determined by the Central BAS Agency.
中文原文 會計法第121條
受政府補助之民間團體及公私合營之事業，其會計制度及其會計報告程序，準用本法之規定；其適用範圍，由中央主計機關酌定之。